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HB 2428

Relating to certain reimbursements and discounts allowed for the collection and payment of sales and use taxes.

89th Legislature (2025) Introduced by Terry Canales and 2 co-sponsors

HB 2428 modifies sales tax collector reimbursements and discounts in Texas, affecting how state and local governments divide costs for tax administration and revenue processing.

Left pending in committee
#credit&debitcards(s0388) #taxation--sales(i0800)
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Bill Summary · HB 2428

Legislative bill overview

HB 2428 addresses the reimbursements and discounts that tax collectors can receive for collecting and remitting sales and use taxes in Texas. The bill would modify the financial incentives or mechanisms currently in place for entities that handle tax collection on behalf of the state. This affects how local tax assessor-collectors and other designated collectors are compensated for their administrative duties.

Why is this important

Tax collection is an essential government function, and how collectors are compensated directly impacts the efficiency and cost of revenue administration. Changes to reimbursement rates can affect whether local governments can adequately staff tax offices, maintain technology systems, and provide timely service to taxpayers. The bill's provisions could either increase costs to the state budget or reduce resources available to local tax offices.

Potential points of contention

  • Local government capacity concerns – If reimbursements are reduced, smaller counties and municipalities may struggle to maintain adequate staffing and systems for efficient tax collection, potentially slowing processing times for taxpayers
  • State budget implications – Increased reimbursements would add to state expenditures, while decreases could strain local budgets that depend on these payments for operational funding
  • Equity across jurisdictions – Different-sized jurisdictions have different collection costs; a uniform reimbursement structure may disadvantage rural or sparsely populated areas with higher per-transaction costs

Compiled from official sources — confirm details with the bill’s official record.

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